Title:
Taxation : a transaction-based approach
Author:
Geach, Walter D.
ISBN:
9780199042470
Personal Author:
Physical Description:
xviii, 258 pages ; 24 cm
Contents:
The importance of establishing the facts when a transaction occurs -- Immovable property transaction -- The acquisitions and disposal of trading stock -- The buying and selling of business -- The tax consequences of business rescue -- Trust transactions -- Transactions and the liquidation of a company -- Emigration and immigration: the tax consequences -- Sharia complaint financing arrangements and transactions -- Transactions involving employed and self-employed taxpayers -- Cross-border transactions -- Transactions, tax law, ethics and tax compliance.
Abstract:
"Taxation: A Transaction-Based Approach presents a new and unique integrated approach to the law of taxation in South Africa. Thorough in depth and scope, the text offers a clear and concise discussion of the concepts, principles, application and ethics of the discipline. Presenting a coherent, systematic framework that encourages applied competence, this book supports readers to master the subject matter and to confidently develop integrated knowledge. Designed to support advanced problem-solving competence, this text offers a transaction-based approach. The text presents a clear conceptual framework that guides readers to establish the facts surrounding any domestic or cross-border transaction, and, with an enquiring approach, focusses on discovering all of the tax issues that might arise when any single transaction, or series of transactions, occurs. Taxation: A Transaction-Based Approach is suited as core course material for students of all disciplines, who are studying taxation at undergraduate or postgraduate level. In equal measure, this work is a valuable reference for legal, financial and accounting professionals whose discipline is applied to taxation."-- Back cover.